CROQ N MORE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CROQ N MORE
Largest movements
- Tangible fixed assets -€19,403
down €19,403 (-21.9%), from €88,672 to €69,269
of which Other tangible fixed assets: -€14,821
- Cash +€17,900
up €17,900 (+23.7%), from €75,503 to €93,404
mainly Depreciation (+€24,496) and Accrued charges and deferred income (+€9,462)
- Stocks and contracts +€7,380
up €7,380 (+160%), from €4,620 to €12,000
- Trade debts -€11,991
down €11,991 (-21.0%), from €57,066 to €45,075
- Accrued charges and deferred income +€9,462
up €9,462 (+100%), from €9,461 to €18,923
- Debts after one year +€7,917
up €7,917 (+17.5%), from €45,182 to €53,100
- Other debts -€5,933
down €5,933 (-29.0%), from €20,464 to €14,531
- Tax, wage and social debts +€3,170
up €3,170 (+9.5%), from €33,367 to €36,538
of which Remuneration and social security: +€7,062
- Gross operating margin +€31,957
up €31,957 (+37.2%), from €85,888 to €117,845
- Staff costs +€2,938
up €2,938 (+3.9%), from €75,594 to €78,532
- Depreciation +€2,049
up €2,049 (+9.1%), from €22,447 to €24,496
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,222 | €181,242 | +€7,020 | +4.0% |
| Fixed assets | 21/28 | €90,597 | €71,194 | -€19,403 | -21.4% |
| Tangible fixed assets | 22/27 | €88,672 | €69,269 | -€19,403 | -21.9% |
| Plant, machinery and equipment | 23 | €28,402 | €25,027 | -€3,375 | -11.9% |
| Furniture and vehicles | 24 | €3,017 | €1,810 | -€1,207 | -40.0% |
| Other tangible fixed assets | 26 | €57,253 | €42,432 | -€14,821 | -25.9% |
| Financial fixed assets | 28 | €1,925 | €1,925 | = | 0.0% |
| Current assets | 29/58 | €83,625 | €110,048 | +€26,423 | +31.6% |
| Stocks and contracts in progress | 3 | €4,620 | €12,000 | +€7,380 | +160% |
| Stocks | 30/36 | €4,620 | €12,000 | +€7,380 | +160% |
| Amounts receivable within one year | 40/41 | €2,312 | €3,694 | +€1,382 | +59.8% |
| Trade receivables | 40 | €2,103 | €3,012 | +€909 | +43.2% |
| Other amounts receivable | 41 | €209 | €682 | +€473 | +227% |
| Cash at bank and in hand | 54/58 | €75,503 | €93,404 | +€17,900 | +23.7% |
| Deferred charges and accrued income | 490/1 | €1,189 | €950 | -€239 | -20.1% |
| Total equity and liabilities | 10/49 | €174,222 | €181,242 | +€7,020 | +4.0% |
| Equity | 10/15 | -€4,019 | -€1,088 | +€2,932 | +72.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €877 | €877 | = | 0.0% |
| Distributable reserves | 133 | €877 | €877 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,496 | -€20,565 | +€2,932 | +12.5% |
| Amounts payable | 17/49 | €178,241 | €182,329 | +€4,088 | +2.3% |
| Amounts payable after more than one year | 17 | €45,182 | €53,100 | +€7,917 | +17.5% |
| Financial debts | 170/4 | €45,182 | €53,100 | +€7,917 | +17.5% |
| Amounts payable within one year | 42/48 | €123,598 | €110,307 | -€13,291 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €10,461 | €10,861 | +€400 | +3.8% |
| Financial debts | 43 | €2,239 | €3,302 | +€1,063 | +47.5% |
| Other loans | 439 | €2,239 | €3,302 | +€1,063 | +47.5% |
| Trade debts | 44 | €57,066 | €45,075 | -€11,991 | -21.0% |
| Suppliers | 440/4 | €57,066 | €45,075 | -€11,991 | -21.0% |
| Taxes, remuneration and social security | 45 | €33,367 | €36,538 | +€3,170 | +9.5% |
| Taxes | 450/3 | €18,230 | €14,339 | -€3,891 | -21.3% |
| Remuneration and social security | 454/9 | €15,137 | €22,198 | +€7,062 | +46.7% |
| Other amounts payable | 47/48 | €20,464 | €14,531 | -€5,933 | -29.0% |
| Accrued charges and deferred income | 492/3 | €9,461 | €18,923 | +€9,462 | +100% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €75,594 | €78,532 | +€2,938 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,447 | €24,496 | +€2,049 | +9.1% |
| Other operating charges | 640/8 | €4,350 | €4,210 | -€141 | -3.2% |
| Gross operating margin | 9900 | €85,888 | €117,845 | +€31,957 | +37.2% |
| Operating profit (loss) | 9901 | -€16,503 | €10,607 | +€27,110 | |
| Financial income | 75/76B | €415 | €144 | -€271 | -65.2% |
| Recurring financial income | 75 | €415 | €144 | -€271 | -65.2% |
| Financial charges | 65/66B | €7,270 | €7,674 | +€404 | +5.6% |
| Recurring financial charges | 65 | €7,270 | €7,674 | +€404 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,358 | €3,078 | +€26,436 | |
| Income taxes | 67/77 | €138 | €146 | +€8 | +5.5% |
| Profit (loss) for the period | 9904 | -€23,496 | €2,932 | +€26,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,496 | €2,932 | +€26,428 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.